Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (66 of 2015)

Schedule 1   Amendments

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Assessment Act 1997

14   Subsection 197-60(3) (paragraph (a) of the definition of applicable tax rate)

Omit "*corporate tax rate", substitute "*standard corporate tax rate".